IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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编号 UILC 主题 发布日期
编号 199904015 UILC 381.04-03 主题 Change With Consent of Commissioner 发布日期 01/29/1999
编号 199904015 UILC 446.09-00 主题 Method of Accounting; Banks and Financial Institutions; Bad Debts 发布日期 01/29/1999
编号 199904014 UILC 163.08-00 主题 Registration-required Obligations 发布日期 01/29/1999
编号 199904014 UILC 4701.01-00 主题 Registration-Required Obligation 发布日期 01/29/1999
编号 199904013 UILC 355.01-00 主题 Spin-Off 发布日期 01/29/1999
编号 199904013 UILC 368.04-00 主题 Assets for Control of Transferee (Type "D") 发布日期 01/29/1999
编号 199904012 UILC 1001.05-00 主题 Fair Market Value of Property 发布日期 01/29/1999
编号 199904012 UILC 367.01-00 主题 Transfer to Foreign Corporations Subject to Section 367(a) 发布日期 01/29/1999
编号 199904011 UILC 1362.00-00 主题 Election by Small Business Corporation 发布日期 01/29/1999
编号 199904010 UILC 355.00-00 主题 Distribution of Stock and Securities of a Controlled Corporation 发布日期 01/29/1999
编号 199904010 UILC 355.01-00 主题 Spin-Off 发布日期 01/29/1999
编号 199904009 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 01/29/1999
编号 199904009 UILC 468B.06-00 主题 Other Funds 发布日期 01/29/1999
编号 199904008 UILC 1362.01-02 主题 Election After Termination 发布日期 01/29/1999
编号 199904007 UILC 1362.00-00 主题 Election by Small Business Corporation 发布日期 01/29/1999
编号 199904006 UILC 1362.00-00 主题 Election by Small Business Corporation 发布日期 01/29/1999
编号 199904005 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 01/29/1999
编号 199904004 UILC 149.02-00 主题 Federally Guaranteed Bond Not Exempt 发布日期 01/29/1999
编号 199904004 UILC 149.02-01 主题 Exceptions 发布日期 01/29/1999
编号 199904003 UILC 1362.00-00 主题 Election by Small Business Corporation 发布日期 01/29/1999
编号 199904002 UILC 468A.04-02 主题 Revised Schedules 发布日期 01/29/1999
编号 199904001 UILC 2041.08-00 主题 Partial Release of Powers 发布日期 01/29/1999
编号 199904001 UILC 2514.00-00 主题 Powers of Appointment (Transfer v. Not a Transfer) 发布日期 01/29/1999
编号 199904001 UILC 2601.03-01 主题 Irrevocable Trusts 发布日期 01/29/1999
编号 199903052 UILC 414.07-00 主题 Governmental Plan 发布日期 01/22/1999